Country of focus

Kenya

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Our work in Kenya

Working Paper

Building Trust and Tax Morale in Kenya’s Counties: An evaluation of Participatory Budgeting

May 2024
Brian Wampler, Michael Touchton, Timothy Kiprono

Working Paper

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

February 2024
Karishma Banga, Alexander Beyleveld

Research in Brief

Tax Treaty Shopping and Developing Countries: Serious Potential for Tax Revenue Losses

November 2023
Maarten van ’t Riet, Arjan Lejour

Working Paper

Tax Treaty Shopping and Developing Countries

September 2023
Maarten van ’t Riet, Arjan Lejour

Working Paper

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

June 2023
Awa Diouf, Marco Carreras, Fabrizio Santoro

Research in Brief

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

May 2023
Cassandra Vet

Research in Brief

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

April 2023
Hannelore Niesten

Working Paper

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

April 2023
Cassandra Vet

Completed

Climate-Friendly Tax System: An Evaluation of Kenya’s Tax Policies for coherence with climate change goals

Start date: 06/03/2023

Current

Comparative Perspectives on International Tax from the Global South

Start date: 01/03/2024

Completed

The impact of mobile money taxation on financial inclusion: The case of the Kenyan excise duty

Start date: 20/07/2022

Completed

Taxpayer engagement and government accountability in Kenya

Start date: 01/11/2022

Current

Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

Start date: 01/01/2022

Completed

Digital Payment Tax Factsheets

Start date: 01/01/2022

Completed

The Status and Interpretation of Tax Treaties in Unitary and Federal Legal Systems: Ethiopia and Kenya in Comparative Perspective

Start date: 01/06/2021

Current

The Relationship Between Local and Central Governments in Property Tax Administration

Start date: 15/10/2017